MADHAVA REDDY, J. :- The petitioner applied for a licence to manufacture safety matches on 2-1-1965 and was granted the same on 10-2-1965 by the Superintendent of Central Excise, Cuddapah. The production of matches however commenced in the month of October, 1966 and the first clearance was effected on 29-12-66 after paying Excise Duty. The petitioner produced nearly 900 gross match boxes. Under item 38 of Schedule 1 to the Central Excises and Salt Act, 1944 read with Section 3 of the Said Act matches are excisable to duty at a maximum rate of Rs. 0-65 p. per thousand matches. Under section 3 (3) the Government is empowered to fix different tariff values for different classes or descriptions of the same article. Rule 8 (1) of Central Excise Rules, 1944 framed under the Central Excises Act empowers the Central Government to exempt any excisable goods from the whole or any part of the duty leviable on such goods. The Central Government in exercise of powers conferred by Rule 8 (1) of the Central Excise Rules and in supersession of Notification No. 97/64 Central Excise dated 17-4-1966 issued Notification No. 75 dated 30-4-1966 re-classifying the manufacturers of matches and fi